000 00712cab a2200193 4500
001 WB2717-53
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u65060
041 _aeng
245 _aVAT and `person constructing` status
260 _c1991
350 _a0
490 _aHM Customs and Excise News Release
_v(44) 26/4/91(2)
520 _aFollowing advice from Treasury Counsel, Customs and Excise are to appeal to the Court of Session against a recent decision by the Edinburgh VAT Tribunal concerning VAT and ` person constructing ` status under the VAT zero-rating provisions for housebuilders .
650 _aSCOTLAND
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c40550
_d40550